COVID Restrictions Support Scheme

Introduction

In Budget 2021, the Government announced a COVID Restrictions Support Scheme (CRSS) to help support businesses. Generally, this scheme applies when Level 3 or higher restrictions are in place.

Qualifying businesses can apply to Revenue for a cash payment of up to €5,000 a week.

The scheme runs from 13 October 2020 until 31 December 2021.

This page is a summary of the CRSS rules and operation. You can get more detailed guidance on the operation of the scheme in Revenue’s CRSS Guidelines (pdf).

CRSS changes under the Economic Recovery Plan

The CRSS has been extended until 31 December, as part of the Government's Economic Recovery Plan. This will support businesses as they reopen.

Businesses can claim an enhanced restart payment for 3 weeks (up to a maximum of €10,000 per week) to help with the costs of reopening as you exit the scheme – see ‘Rates’ below.

Additional supports from 5-19 July 2021

If your business remains closed (or if it is significantly impacted by current COVID-19 restrictions), you can claim for additional CRSS support for 2 weeks, from 5-19 July.

During this 2-week period, you can get a double-week payment, up to a maximum of €5,000 per week.

You will still qualify for the enhanced restart payment under CRSS when you reopen.

Rules for CRSS

Who can apply?

Companies, self-employed individuals and partnerships that carry out a taxable trade can apply for the CRSS.

How do I qualify?

Your business premises must be either closed to customers or substantially restricted in operating due to COVID-19 restrictions. You must intend to reopen once the restrictions have been lifted.

If you operate more than one business premises that are impacted, you can make a claim in respect of each premises.

You must self-declare to Revenue that because of the COVID-19 restrictions, turnover for the restricted period is disrupted by 75% compared to 2019 levels.

If your business was set up between 26 December 2019 and 12 October 2020, the claim will be based on your actual weekly average turnover in the period between the start–up date and 12 October 2020.

Tax clearance

In order to receive a CRSS payment, you must:

  • Have a valid tax clearance certificate
  • Meet your VAT obligations

You can check your current tax clearance status online through ROS. More information on tax clearance is available from Revenue.

Once COVID-19 restrictions have been lifted, payments for CRSS will stop. If a restriction period is extended beyond the date it was due to expire, you will need to make a new claim for each extension period.

If your business can reopen without having to prohibit or significantly restrict access to their premises, you no longer qualify for CRSS. You are not eligible for CRSS for periods where you choose not to open.

You may be able to claim a double restart week payment – see below.

Rates

You will be able to make claim to Revenue under the CRSS for a cash payment known as an Advance Credit for Trading Expenses (ACTE).

This payment will be equal to 10% of your average weekly turnover in 2019 up to €20,000 and 5% thereafter, subject to a maximum weekly payment of €5,000. See table below.

CRSS payments
Weekly turnover Rate Amount
First €20,000 10% €2,000
Next €60,000 5% €3,000
Maximum payment €5,000

Enhanced restart week payment

Businesses can claim for an additional 3 weeks payment to help you with the costs of reopening as restrictions ease and you exit the scheme.

The payment:

  • Can be claimed at the end of the restriction period
  • Will be paid to businesses the week after the restrictions are lifted
  • Will be capped at a maximum of up to €10,000 per week (increased from €5,000 under the Government’s Economic Recovery Plan)

The process for making a claim for the restart week payment is set out in Section 7.2 and 7.3 of Revenue’s CRSS Guidelines (pdf).

How to apply

There is a 2-step process to make a claim under the CRSS.

  1. You must register for the CRSS through Revenue’s Online Service (ROS). You need to give details, such as the business location and the average weekly turnover for 2019 (or 2020 if your business started trading on or after 26 December 2019). Keep all supporting documentation that shows you meet the conditions of the CRSS. Revenue may request this information at a later date.
  2. You must complete a CRSS claim for a claim period or claim periods. The claim period is the period during which the qualifying COVID-19 restrictions are in place. You can make your claim through the claims portal for CRSS, which is available through the eRepayments system on ROS.

You must make your claim within 8 weeks of the date the claim period starts (that is the date the restrictions start).

The first claim period was from 13 October 2020 until 1 December 2020. You can find details of the start and end dates of claim periods in section 5.5 of Revenue’s CRSS Guidelines (pdf).

You can also find more detailed information on how to apply in Revenue’s CRSS Guidelines (pdf).

Further information

Revenue hosted a webinar event on 17 December 2020, giving information and answering questions about the CRSS. The webinar was recorded and you can watch it back now. The recording is approximately one hour long. If you still have specific queries on the CRSS you can email them to crsssupport@revenue.ie.

You can get more help from Revenue through the myEnquiries system or by calling the CRSS helpline Tel: 01 738 3663 (Monday to Friday, from 9.00am to 13.30pm).

If you have a question about your situation during COVID-19, you can request a call back from the Citizens Information Service.

Page edited: 30 June 2021